People ex rel. New York Central & Hudson River Railroad v. Roberts
Appellate Division of the Supreme Court of the State of New York
Certiorari issued, out of the Supreme Court and attested on the 21st day of December, 1897, directed to James Á. Eoberts, as Comptroller of the State of Hew York, commanding him to certify and return to the office of the clerk of the county of Albany all and singular his proceedings and decisions relative to the revision and readjustment of the account for taxes of the relator for the year ending June 30, 1896.
1Opinion of the Court
Herrick, J.:
The contention of the relator is that “ the ‘ gross earnings tax ’ is imposed merely upon' the earnings of' transportation and transmission corporations from the exercise of their franchise to carry on the business of transportation and transmission, and not upon their earnings generally "or from other sources.”
I do not think that contention can prevail. The relator is taxed pursuant to the provisions of chapter 908 of the Laws of 1896. Section 184 of that act provides that “ every corporation and joint-stock association formed for steam surface railroad * * * shall pay for the…
2Cases cited1 opinion
- People Ex Rel. Tiffany Co. v. . CampbellNew York Court of Appeals · 1894
3Cited by11 opinions
- American Telephone & Telegraph Co. v. State Tax CommissionNew York Court of Appeals · 1984
- Shapiro v. City of New YorkNew York Court of Appeals · 1973
- State v. Minnesota & International Railway Co.Supreme Court of Minnesota · 1908
- Pacific Gas & Electric Co. v. RobertsCalifornia Supreme Court · 1917
- State v. Railway Express Agency, Inc.Supreme Court of Minnesota · 1941
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